You'd be amazed how much exercise helps with concentration and reduces stress.
With that logic you could fund your employees entire lifestyle if you made the case that it helps them be more productive.
Yes, potentially though it'd probably help to have data supporting that. But things like company housing or sleep pods can materially benefit the company (for one thing, if you can take a nap at work you'll work longer hours).
> Should they pay for a nanny because help with child care makes you more productive?
Sure, potentially. In fact, employer-provided childcare is a tax-free benefit.
This even goes for things like salaries. If a company pays salaries that are way above the market rate, this could be seen as [corporate] tax fraud. But there often isn't a bright line in law, which is frustrating to us engineers who think deterministically.
Sounds like a rule that is hard to impossible for the IRS to enforce. I hate rules like that, we ought to create a better rule or get rid of it altogether. Because I'm guessing if a factory lowered their wages while providing the same perks as google the IRS would probably say something.